Definition
A discrete organizational unit—a business, facility, subsidiary, joint venture, or defined operational unit—capable of carrying out activities and being attributed with metrics, targets, and boundary classifications.
Outgoing Relationships
To Canonical Element Reference Model
Incoming Relationships
From Canonical Element Reference Model
From Canonical Disclosure Intent
Gross Scope 1 Emissions
referenced by references CERM element
Gross Scope 2 Emissions
referenced by references CERM element
Gross Scope 3 Emissions
referenced by references CERM element
Carbon Removals
referenced by references CERM element
Net Emissions
referenced by references CERM element
Emissions Intensity
referenced by references CERM element
Existence of Emissions Reduction Target
referenced by references CERM element
Progress Against Emissions Reduction Target
referenced by references CERM element
Existence of Climate Transition Plan
referenced by references CERM element
Renewable Energy Consumption
referenced by references CERM element
Baseline year for climate targets
referenced by references CERM element
Target year(s) for climate targets
referenced by references CERM element
Scope coverage of climate targets
referenced by references CERM element
Transition plan existence
referenced by references CERM element
Key actions in climate transition plan
referenced by references CERM element
Gross Scope 1 greenhouse gas emissions
referenced by references CERM element
Gross Scope 2 greenhouse gas emissions
referenced by references CERM element
Scope 2 accounting approach
referenced by references CERM element
Gross Scope 3 greenhouse gas emissions
referenced by references CERM element
Scope 3 category coverage
referenced by references CERM element
Biogenic emissions and removals
referenced by references CERM element
Total energy consumption
referenced by references CERM element
Renewable energy consumption
referenced by references CERM element
Energy efficiency initiatives
referenced by references CERM element
Use of carbon credits or offsets
referenced by references CERM element
Progress against climate targets
referenced by references CERM element
Year-on-year emissions change
referenced by references CERM element
Emissions intensity metric
referenced by references CERM element
GHG calculation methodology
referenced by references CERM element
Estimation and data quality assumptions
referenced by references CERM element
Use of climate scenarios
referenced by references CERM element
Changes in methodology or boundary
referenced by references CERM element
Board-level oversight of sustainability matters
referenced by references CERM element
Sustainability-related board committees
referenced by references CERM element
Management-level sustainability oversight
referenced by references CERM element
Assignment of sustainability governance responsibilities
referenced by references CERM element
Senior management responsibility for sustainability
referenced by references CERM element
Reporting lines for sustainability governance
referenced by references CERM element
Governance processes for sustainability oversight
referenced by references CERM element
Frequency of sustainability governance review
referenced by references CERM element
Integration of sustainability into organisational governance processes
referenced by references CERM element
Existence of sustainability governance policies
referenced by references CERM element
Scope of sustainability governance policies
referenced by references CERM element
Existence of business conduct or ethics policy
referenced by references CERM element
Anti-corruption and anti-bribery controls
referenced by references CERM element
Whistleblower or reporting mechanisms
referenced by references CERM element
Protection mechanisms for reporting parties
referenced by references CERM element
Incidents of governance-related violations
referenced by references CERM element
Political contributions disclosure
referenced by references CERM element
Lobbying or public policy engagement activities
referenced by references CERM element
Stakeholder engagement in governance matters
referenced by references CERM element
Governance reporting boundary
referenced by references CERM element
Methodology for governance disclosures
referenced by references CERM element
Changes in governance structure or processes
referenced by references CERM element
Total economic value generated
referenced by references CERM element
Total economic value distributed
referenced by references CERM element
Breakdown of economic value distribution
referenced by references CERM element
Retained economic value
referenced by references CERM element
Revenue by geography or market
referenced by references CERM element
Financial effects of sustainability risks
referenced by references CERM element
Financial effects of sustainability opportunities
referenced by references CERM element
Capital allocation toward sustainability
referenced by references CERM element
Sustainability-related investments
referenced by references CERM element
Expected future financial exposure
referenced by references CERM element
Interaction between sustainability impacts and financial performance
referenced by references CERM element
Market presence by region
referenced by references CERM element
Local hiring practices
referenced by references CERM element
Infrastructure investments and services
referenced by references CERM element
Economic contributions to local communities
referenced by references CERM element
Indirect economic impacts identified
referenced by references CERM element
Extent of indirect economic impacts
referenced by references CERM element
Economic dependency relationships
referenced by references CERM element
Procurement spending distribution
referenced by references CERM element
Local supplier engagement
referenced by references CERM element
Supplier economic impact assessment
referenced by references CERM element
Tax strategy disclosure
referenced by references CERM element
Taxes paid by jurisdiction
referenced by references CERM element
Government financial assistance received
referenced by references CERM element
Public policy contributions
referenced by references CERM element
Legal actions for anti-competitive conduct
referenced by references CERM element
Monetary value of fines or sanctions
referenced by references CERM element
Economic reporting boundary
referenced by references CERM element
Methodology for economic calculations
referenced by references CERM element
Changes in economic methodology or scope
referenced by references CERM element
Total workforce size
referenced by references CERM element
Workforce by employment type
referenced by references CERM element
Workforce by contract type
referenced by references CERM element
Workforce by geography
referenced by references CERM element
New hires
referenced by references CERM element
Employee departures
referenced by references CERM element
Employee turnover rate
referenced by references CERM element
Changes in workforce size
referenced by references CERM element
Internal workforce mobility
referenced by references CERM element
Training provided
referenced by references CERM element
Average training hours
referenced by references CERM element
Training participation rate
referenced by references CERM element
Work-related injuries
referenced by references CERM element
Work-related fatalities
referenced by references CERM element
Injury rate
referenced by references CERM element
Occupational illness
referenced by references CERM element
Health and safety incidents
referenced by references CERM element
Collective bargaining coverage
referenced by references CERM element
Workforce-related policies
referenced by references CERM element
Workforce management responsibility
referenced by references CERM element
Workforce reporting boundary
referenced by references CERM element
Methodology and assumptions for workforce data
referenced by references CERM element
Presence of operations in or near natural areas
referenced by references CERM element
Operational land use footprint
referenced by references CERM element
Operational activities in biodiversity-sensitive contexts
referenced by references CERM element
Land use or land transformation activities
referenced by references CERM element
Resource extraction or harvesting activities
referenced by references CERM element
Physical disturbance or alteration of natural environments
referenced by references CERM element
Dependency on ecosystem services
referenced by references CERM element
Dependency on natural habitats or ecosystems
referenced by references CERM element
Dependency on biodiversity-related natural resources
referenced by references CERM element
Existence of biodiversity-related policies or commitments
referenced by references CERM element
Organisational responsibility for biodiversity management
referenced by references CERM element
Integration of biodiversity considerations into operational planning
referenced by references CERM element
Processes for identifying biodiversity interactions
referenced by references CERM element
Processes for monitoring biodiversity-related interactions
referenced by references CERM element
Use of external guidance or frameworks for biodiversity assessment
referenced by references CERM element
Changes in areas of biodiversity interaction
referenced by references CERM element
Changes in biodiversity-related dependencies
referenced by references CERM element
Changes in biodiversity management approaches
referenced by references CERM element
Total energy consumption
referenced by references CERM element
Energy consumption by source
referenced by references CERM element
Renewable energy consumption
referenced by references CERM element
Non-renewable energy consumption
referenced by references CERM element
Energy mix composition
referenced by references CERM element
Purchased energy
referenced by references CERM element
Onsite energy generation
referenced by references CERM element
Energy sold or exported
referenced by references CERM element
Energy procurement method
referenced by references CERM element
Energy intensity metric
referenced by references CERM element
Energy efficiency initiatives
referenced by references CERM element
Energy savings achieved
referenced by references CERM element
Energy reporting boundary
referenced by references CERM element
Energy measurement methodology
referenced by references CERM element
Data estimation and uncertainty
referenced by references CERM element
Total material input
referenced by references CERM element
Material input by category
referenced by references CERM element
Material input by named material
referenced by references CERM element
Material consumption
referenced by references CERM element
Material throughput
referenced by references CERM element
Changes in material use
referenced by references CERM element
Use of recycled materials
referenced by references CERM element
Use of secondary materials
referenced by references CERM element
Share of recycled or secondary material inputs
referenced by references CERM element
Material efficiency initiatives
referenced by references CERM element
Material intensity metric
referenced by references CERM element
Material loss or waste reduction
referenced by references CERM element
Material recovery practices
referenced by references CERM element
Material reuse practices
referenced by references CERM element
Material recycling practices
referenced by references CERM element
Material recovery rate
referenced by references CERM element
Materials and circularity policy
referenced by references CERM element
Materials management responsibility
referenced by references CERM element
Material reporting boundary
referenced by references CERM element
Methodology and assumptions for materials data
referenced by references CERM element
Non-greenhouse gas air pollutant emissions
referenced by references CERM element
Air pollutant emissions by category
referenced by references CERM element
Pollutants discharged to water
referenced by references CERM element
Water pollutant discharge by category
referenced by references CERM element
Pollutants released to soil or land
referenced by references CERM element
Contamination of land from operational activities
referenced by references CERM element
Operational sources of pollution
referenced by references CERM element
Pollution associated with production or processing activities
referenced by references CERM element
Existence of pollution-related policies or controls
referenced by references CERM element
Pollution monitoring and measurement processes
referenced by references CERM element
Use of pollution control or abatement technologies
referenced by references CERM element
Accidental pollution releases or spills
referenced by references CERM element
Response to pollution incidents
referenced by references CERM element
Changes in pollution emissions or releases
referenced by references CERM element
Changes in pollution sources or processes
referenced by references CERM element
Changes in pollution management practices
referenced by references CERM element
Total waste generated
referenced by references CERM element
Waste generated by operational boundary
referenced by references CERM element
Waste by material or category
referenced by references CERM element
Waste classified as hazardous or non-hazardous
referenced by references CERM element
Waste sent to disposal
referenced by references CERM element
Waste sent to recycling
referenced by references CERM element
Waste sent to recovery or energy recovery
referenced by references CERM element
Waste sent to reuse
referenced by references CERM element
Waste destination by type
referenced by references CERM element
On-site waste handling or treatment
referenced by references CERM element
Off-site waste handling or treatment
referenced by references CERM element
Use of third-party waste contractors
referenced by references CERM element
Waste intensity metric
referenced by references CERM element
Waste data normalisation method
referenced by references CERM element
Waste management practices or systems
referenced by references CERM element
Organisational responsibility for waste management
referenced by references CERM element
Processes for measuring or tracking waste
referenced by references CERM element
Changes in waste generation or treatment patterns
referenced by references CERM element
Operational dependency on specific waste treatment routes
referenced by references CERM element
Total water withdrawn
referenced by references CERM element
Water withdrawal by source type
referenced by references CERM element
Water withdrawal by operational boundary
referenced by references CERM element
Total water consumed
referenced by references CERM element
Water consumption by activity or process
referenced by references CERM element
Total water discharged
referenced by references CERM element
Water discharge by destination
referenced by references CERM element
Water discharge by operational boundary
referenced by references CERM element
Use of surface water sources
referenced by references CERM element
Use of groundwater sources
referenced by references CERM element
Use of third-party or municipal water supply
referenced by references CERM element
Volume of water reused or recycled
referenced by references CERM element
Water reuse or recycling processes
referenced by references CERM element
Water intensity metric
referenced by references CERM element
Water data normalisation method
referenced by references CERM element
Water management practices or systems
referenced by references CERM element
Organisational responsibility for water management
referenced by references CERM element
Processes for monitoring or measuring water use
referenced by references CERM element
Operational dependency on specific water sources
referenced by references CERM element
Changes in water use patterns
referenced by references CERM element
Identification of affected communities
referenced by references CERM element
Geographic location of affected communities
referenced by references CERM element
Characteristics of affected communities
referenced by references CERM element
Value chain-related community exposure
referenced by references CERM element
Land use or land access interaction with communities
referenced by references CERM element
Resource use interaction with communities
referenced by references CERM element
Environmental externalities affecting communities
referenced by references CERM element
Economic interaction with communities
referenced by references CERM element
Identification of community-related risks
referenced by references CERM element
Identification of community-related opportunities
referenced by references CERM element
Changes in community interaction over time
referenced by references CERM element
Community engagement processes
referenced by references CERM element
Frequency or format of community engagement
referenced by references CERM element
Community consultation prior to significant activities
referenced by references CERM element
Grievance mechanisms accessible to communities
referenced by references CERM element
Community complaints received
referenced by references CERM element
Remediation processes for community impacts
referenced by references CERM element
Identification of indigenous or vulnerable groups
referenced by references CERM element
Free, prior, and informed consultation processes
referenced by references CERM element
Cultural heritage considerations
referenced by references CERM element
Community-related policies or commitments
referenced by references CERM element
Organisational responsibility for community relations
referenced by references CERM element
Community reporting boundary
referenced by references CERM element
Methodology and assumptions for community disclosures
referenced by references CERM element
Description of products or services provided
referenced by references CERM element
Products or services with elevated risk profiles
referenced by references CERM element
Changes in product or service portfolio
referenced by references CERM element
Product or service safety policies
referenced by references CERM element
Product or service safety incidents
referenced by references CERM element
Product recalls or corrective actions
referenced by references CERM element
Consumer data protection policies
referenced by references CERM element
Data breaches involving consumer information
referenced by references CERM element
Data security management practices
referenced by references CERM element
Marketing and advertising policies
referenced by references CERM element
Accuracy and transparency of product information
referenced by references CERM element
Incidents of misleading marketing
referenced by references CERM element
Product or service accessibility measures
referenced by references CERM element
Consideration of vulnerable consumers
referenced by references CERM element
Affordability considerations
referenced by references CERM element
Consumer grievance mechanisms
referenced by references CERM element
Consumer complaints received
referenced by references CERM element
Consumer remediation or compensation processes
referenced by references CERM element
Consumer-related policies or commitments
referenced by references CERM element
Organisational responsibility for consumer matters
referenced by references CERM element
Consumer reporting boundary
referenced by references CERM element
Methodology and assumptions for consumer disclosures
referenced by references CERM element
Identification of value chain worker categories
referenced by references CERM element
Description of value chain segments covered
referenced by references CERM element
Estimated number of value chain workers
referenced by references CERM element
Geographic distribution of value chain workers
referenced by references CERM element
Description of working conditions in the value chain
referenced by references CERM element
Working hours practices in the value chain
referenced by references CERM element
Compensation structures in the value chain
referenced by references CERM element
Freedom of association and collective bargaining in the value chain
referenced by references CERM element
Child labour risks in the value chain
referenced by references CERM element
Forced labour risks in the value chain
referenced by references CERM element
Non-discrimination practices in the value chain
referenced by references CERM element
Health and safety risks in the value chain
referenced by references CERM element
Health and safety monitoring practices
referenced by references CERM element
Engagement with value chain workers
referenced by references CERM element
Grievance mechanisms accessible to value chain workers
referenced by references CERM element
Remediation processes for value chain worker issues
referenced by references CERM element
Processes for identifying value chain labour risks
referenced by references CERM element
Due diligence processes for value chain workers
referenced by references CERM element
Supplier assessment or audit practices
referenced by references CERM element
Policies related to value chain workers
referenced by references CERM element
Management responsibility for value chain labour matters
referenced by references CERM element
Value chain worker reporting boundary
referenced by references CERM element
Methodology and assumptions for value chain worker disclosures
referenced by references CERM element